Comments on Proposed Rule:
Revision of the Commission's Auditor Independence Requirements

[Release Nos. 33-7870; 34-42994; 35-27193; IC-24549; IA-1884; File No. S7-13-00]

• Comments of Karla Bailey, Tucson, AZ, January 25, 2002 (File name: bailey1.txt)

• Comments of P. Ronald Callihan, CIA, January 25, 2002 (File name: callihan1.txt)

• Comments of Maurice Moore, Internal Data Network Support Center, ISC Network Engineer, CCNA, Worldcom.com, January 22, 2002 (File name: moore1.txt)

• Comments of Roland Kotcomp dated September 9, 2000 received via email on December 11, 2001 (File name: kotcomp1.txt)

• Comments of Kalman A. Barson, CPA, October 2, 2000 (File name: barson1.htm)

• Comments of Steve Scoggan, CPA, Leverich Rasmuson Banyard, September 29, 2000 (File name: scoggan1.txt)

• Comments of Stacey Abrams, September 29, 2000 (File name: abrams1.htm)

• Comments of Michael Marciniak, CPA, September 29, 2000 (File name: marcini1.htm)

• Comments of Charles W. Rutherford, CPA, Gaither Rutherford & Company LLP, Evansville, Ind., September 29, 2000 (File name: rutherf1.htm)

• Comments of Elaine Zoller, CPA, September 28, 2000 (File name: zoller1.htm)

• Comments of Roger Corless, September 26, 2000 (File name: corless1.txt)

• Comments of Stanley Keller, Chair, Committee on Federal Regulation of Securities, American Bar Association, September 27, 2000 (File name: keller2.htm)

• Comments of Lisa S. Wilson, Chairman, Public Company Practice Committee, Colorodo Society of Certified Public Accountants, September 25, 2000 (File name: wilson2.htm)

• Comments of Douglas C. Jerger, September 25, 2000 (File name: jerger1.htm)

• Comments of James Johnson, CEO, Kafoury, Armstrong and Co., September 25, 2000 (File name: johnson2.htm)

• Comments of David C. Robinson, Vice President and General Counsel, Chubb Executive Risk, September 25, 2000 (File name: robinso1.htm)

• Comments of W. Dan Smith, Director, Investment Division, Office of the State Treasurer of Oregon, September 25, 2000 (File name: smith4.htm)

• Comments of Barabara E. LaSusa, Associate General Counsel, Heller Financial, Inc., September 25, 2000 (File name: lasusa1.htm)

• Comments of Phillip Schwartz, Vice President and General Counsel, American Insurance Association, September 25, 2000 (File name: schwart1.htm)

• Comments of W. Michael Ley, Principal, Virchow, Krause & Co., September 25, 2000 (File name: ley1.htm)

• Comments of Norman F. Manley, CPA, Dellinger and Deese PLLC, September 25, 2000 (File name: manley1.htm)

• Comments of Charley Shumway, CPA, Leverich Rasmuson Banyard; September 25, 2000 (File name: shumway1.txt)

• Comments of Patricia L. Roberts; September 25, 2000 (File name: roberts1.htm)

• Comments of Dan Perez, CPA, Leverich Rasmuson Banyard; September 25, 2000 (File name: perez1.txt)

• Comments of Mark A. McCollum, Senior Vice President and Chief Financial Officer, Tenneco Automotive Inc.; September 25, 2000 (File name: mccollu1.htm)

• Comments of Jay Hauck; September 25, 2000 (File name: hauck1.htm)

• Comments of Byron DeStigter, CPA, Leverich Rasmuson Banyard; September 25, 2000 (File name: destigt1.txt)

• Comments of J. King Bourland, CPA, Managing Partner, Cheshier & Fuller, L.L.P.; September 25, 2000 (File name: bourlan1.htm)

• Comments of Karen R. Beebe, Leverich Rasmuson Banyard; September 25, 2000 (File name: beebe1.txt)

• Comments of Robert C. Basten, Chairman and Chief Executive Officer, Centerprise Advisors, Inc.; September 25, 2000 (File name: basten1.htm)

• Comments of Scott Rasmuson, CPA, Leverich Rasmuson Banyard; September 25, 2000 (File name: rasmuso1.txt)

• Comments of KPMG, September 25, 2000 (File name: kpmg2.htm)

• Comments of Ernest T. Patrikis, Senior Vice President and General Counsel, American International Group, Inc., September 25, 2000 (File name: patriki1.htm)

• Comments of Michael D. Larrowe, CPA, September 25, 2000 (File name: larrowe1.htm)

• Comments of Gary T. DiCamillo, Chairman of the Board of Directors and CEO, Polaroid Corporation, September 25, 2000 (File name: dicamil1.htm)

• Comments of Paula Morris, MPA, CPA, Assistant Professor of Accounting, Kennesaw State University, September 25, 2000 (File name: morris1.htm)

• Comments of Ernst and Young LLP, September 25, 2000 (File name: ernsty2.htm)

• Comments of Eddie Sams, CPA, Executive Member, Dixon Odom PLLC, September 25, 2000 (File name: sams1.htm)

• Comments of James G. Castellano, CPA, Managing Partner, Rubin, Brown, Gornstein & Co. LLP, September 25, 2000 (File name: castell1.htm)

• Comments of Kayla J. Gillan, General Counsel, California Public Employees' Retirement System, September 25, 2000 (File name: gillan1.htm)

• Comments of Richard Amoling, President, American Society of Appraisers, et. al., September 25, 2000 (File name: amoling1.htm)

• Comments of Harvey Hendrickson, Professor, School of Accounting, Florida International University, September 25, 2000 (File name: hendric2.htm)

• Comments of Donald G. Mantyla, CPA, September 25, 2000 (File name: mantyla1.htm)

• Comments of P. Gerard Sokolski, CPA, President, New York State Society of Certified Public Accountants, September 25, 2000 (File name: sokolsk1.htm)

• Comments of Karen L. Barr, General Counsel, Investment Counsel Association of America, September 25, 2000 (File name: barr1.htm)

• Comments of Gregory Taylor, CPA, September 25, 2000 (File name: taylor5.htm)

• Comments of Association of Chartered Certified Accountants, London, United Kingdom, September 25, 2000 (File name: charter1.htm)

• Comments of Stuart J. Kaswell, Senior Vice President and General Counsel, Securities Industry Association, September 25, 2000 (File name: kaswell1.htm)

• Comments of Andrew D. Cuitano, President and Chief Executive Officer, American Express Tax and Business Services, September 25, 2000 (File name: cuitano1.htm)

• Comments of Ruth Lange, September 25, 2000 (File name: lange1.htm)

• Comments of 6 individuals received using the attached Form Letter 3 (File name: s71300b3.htm)

• Comments of 19 Individuals Received 09/25/2000, Batch 02, (File name: 0925b02.htm)

• Comments of Charles C. Cox, Kenneth R. Cone, and Gustavo E. Bamberger, Lexecon Inc., September 25, 2000 (File name: cox2.htm)

• Comments of Deloitte & Touche, September 25, 2000 (File name: deloit1a.htm, with attachment: File name: deloit1b.htm; see also File name: deloit1c.htm)

• Comments of Baxter Rice, President, California Board of Accountancy, Sacramento, Calif., September 25, 2000 (File name: rice1.htm)

• Comments of Diane T. Zwinak, Councilor, Buchanan & Mitchell, P.C., September 25, 2000 (File name: zwinak1.txt)

• Comments of John U. Young, Secretary Pro tem, Audit Committee, Univest Corporation of Pennsylvania, September 25, 2000 (File name: young1.txt)

• Comments of John Tabor, Assistant Professor of Accounting, Loyola University Chicago, Chicago, Ill., September 25, 2000 (File name: tabor1.htm)

• Comments of Paul V. Stahlin, Summit Bancorp, September 25, 2000 (File name: stahlin1.htm)

• Comments of Kristina Sorrells, CPA, Las Vegas, Nev., September 25, 2000 (File name: sorrell1.htm)

• Comments of Bernadette Smith, CPA, September 25, 2000 (File name: smith2.txt)

• Comments of Tracy G. Smith, September 25, 2000 (File name: smith1.txt)

• Comments of Samantha Rudder, CPA, Candidate, September 25, 2000 (File name: rudder1.htm)

• Comments of Pamela Roush, Ph.D., CMA, September 25, 2000 (File name: roush1.htm)

• Comments of Michael C. Renza, CPA, September 25, 2000 (File name: renza1.txt)

• Comments of PricewaterhouseCoopers LLP, September 25, 2000 (File name: pricewa1.htm)

• Comments of Barbara R. Porter, Executive Director, Idaho State Board of Accountancy, September 25, 2000 (File name: porter1.htm)

• Comments of Marc W. Podnos, CPA, Prinicipal, Reznick Fedder & Silverman, Bethesda, Md., September 25, 2000 (File name: podnos1.htm)

• Comments of Vincent M. O'Reilly, September 25, 2000 (File name: oreilly1.txt)

• Comments of Steven M. Mayer, MT, CPA, Mayer, Shanzer & Mayer, P.C., Conshohocken, Pa., September 25, 2000 (File name: mayer1.txt)

• Comments of David F. Lawrence, CPA, Indianapolis, Ind., September 25, 2000 (File name: lawrenc1.htm)

• Comments of Don N. Kleinmuntz, Ph.D., Professor of Business Administration, University of Illinois at Urbana-Champaign, Champaign, Ill., September 25, 2000 (File name: kleinmu1.htm)

• Comments of Steve Heidbreder, CPA, Martin, Hood, Friese & Associates, LLC, September 25, 2000 (File name: heidbre1.txt)

• Comments of Tom Keaveney, Executive in Residence, University of North Carolina at Wilmington and Retired KPMG Partner; Joanne Rockness, Cameron Professor, University of North Carolina at Wilmington; and Susan Ivancevich, Assistant Professor, University of North Carolina at Wilmington, September 25, 2000 (File name: keavene1.htm)

• Comments of Deborah A. Kitchens, Vice President and Controller, Kerr-McGee Corporation, September 25, 2000 (File name: kitchen1.htm)

• Comments of Joseph A. Fuentes, CPA, Managing Partner, Fuentes-Fernandez & Company, San Jaun, Puerto Rico, September 25, 2000 (File name: fuentes1.txt)

• Comments of John Corless, PhD, CPA, CIA, Professor of Accountancy, CSU-Sacramento, Sacramento, Calif., September 25, 2000 (File name: corless2.txt)

• Comments of Mary Doucet, September 25, 2000 (File name: doucet1.txt)

• Comments of Jim Clouse, CPA, September 25, 2000 (File name: clouse1.txt)

• Comments of William F. Blake, CPA, September 25, 2000 (File name: blake1.txt)

• Comments of John Corless, PhD, CPA, CIA, Professor of Accountancy, CSU-Sacramento, Sacramento, Calif., September 25, 2000 (File name: corless2.txt)

• Comments of 29 Individuals Received 09/25/2000, Batch 01, (File name: 0925b01.htm)

• Comments of Brian Currie, September 24, 2000 (File name: currie1.htm)

• Comments of James E. Houle, CPA, Chair, Oregon Board of Accountancy, Salem, Oreg., September 24, 2000 (File name: houle1.htm)

• Comments of Gary J. Previts, September 24, 2000 (File name: previts1.htm)

• Comments of Richard Mueller, September 24, 2000 (File name: mueller1.txt)

• Comments of 4 Individuals Received 09/24/2000, Batch 01, (File name: 0924b01.htm)

• Comments of Joseph M. Boswell, CPA, September 23, 2000 (File name: boswell1.htm)

• Comments of Allan W. Nietzke, CPA, Managing Partner, Nietzke & Faupel P.C. CPA's, Pigeon, Mich., September 23, 2000 (File name: nietzke1.htm)

• Comments of 8 Individuals Received 09/23/2000, Batch 01, (File name: 0923b01.htm)

• Comments of Victoria Earnest, CPA; September 23, 2000 (File name: earnest1.htm)

• Comments of Lawrence J. Fox, September 22, 2000 (File name: fox2.htm)

• Comments of William S. Lerach, Milberg Weiss Bershad Hynes & Lerach LLP, September 22, 2000 (File name: lerach1.htm)

• Comments of Steven F. Farrell, CPA ABV, Gaither Rutherford, & Co. LLP, September 22, 2000 (File name: farrell1.htm)
• Comments of Michelle L. Hoellrich, September 22, 2000 (File name: walston1.htm)

• Comments of D. Bruce Walston, Principal, Hill, Barth and King LLC, September 22, 2000 (File name: hoellri1.htm)

• Comments of Mark B. Holder, CPA, Vice President and Cashier, Tn Bank, September 22, 2000 (File name: holder2.htm)

• Comments of Noel L. Allen, Legal Counsel, North Carolina Board of CPA Examiners, September 22, 2000 (File name: allen2.htm)

• Comments of Robert F. Abramson Jr., Abramson Pendergast & Company, Bellevue, Wash., September 22, 2000 (File name: abramso1.txt)

• Comments of 29 Individuals Received 09/22/2000, Batch 01, (File name: 0922b01.htm)

• Comments of 5 Individuals Received 09/22/2000, Batch 01, (File name: 0922b02.htm)

• Comments of Donald H. Clayton, Managing Director, Clayton and McKervey, PC, September 22, 2000 (File name: clayton1.htm)

• Comments of Conway, Deuth and Schmiesing PLLP, September 22, 2000 (File name: conway1.htm)

• Comments of Michael W. Wassinger, Firm Director of Accounting and Auditing, McDermott and Miller, September 22, 2000 (File name: wassing1.htm)

• Comments of Christine A. Bogard, CPA, Abramson Pendergast & Company, Bellevue, Wash., September 22, 2000 (File name: bogard1.txt)

• Comments of Hélène Bon, President, Fédération des Experts Comptables Européens (FEE) (Federation of European Accountants), September 22, 2000 (File name: bon1.htm)

• Comments of Jamey Bryan, CPA, September 22, 2000 (File name: bryan1.txt)

• Comments of Skip Felts, Abramson Pendergast & Company, Bellevue, Wash., September 22, 2000 (File name: felts1.txt)

• Comments of Jason R. Filippini, Abramson Pendergast & Company, Bellevue, Wash., September 22, 2000 (File name: filippi1.txt)

• Comments of Roland Hamilton, Abramson Pendergast & Company, Bellevue, Wash., September 22, 2000 (File name: hamilto1.txt)

• Comments of Thomas M. O'Connor, Bambeck & Associates of Ga., LLP, September 22, 2000 (File name: oconnor1.htm)

• Comments of John E. Pendergast, Abramson Pendergast & Company, Bellevue, Wash., September 22, 2000 (File name: penderg1.txt)

• Comments of David Thompson, Abramson Pendergast & Company, Bellevue, Wash., September 22, 2000 (File name: thompso2.txt)

• Comments of Judith A. Vrooman, CPA, Abramson Pendergast & Company, Bellevue, Wash., September 22, 2000 (File name: vrooman1.txt)

• Comments of David L. Wagner, CPA, Berkley, Wisc., September 22, 2000 (File name: wagner1.txt)

• Comments of Douglas D. Cox, CPA, September 22, 2000 (File name: cox1.htm)

• Comments of Rolland J. Vasin, MS, CFE, CPA, September 22, 2000 (File name: vasin1.htm)

• Comments of Honkamp Krueger and Co. PC, September 22, 2000 (File name: krueger1.htm)

• Comments of Thomas W. Hill, CPA, CVA, September 22, 2000 (File name: hill1.htm)

• Comments of Sheldon P. Holzman, CPA, CFE, Chairman, ICPAS Ethics Committee, Illinois CPA Society, September 21, 2000 (File name: holzman1.htm)

• Comments of Debra R. Hopkins, CPA, Chair Audit and Assurance Services Committee, Illinois CPA Society, September 21, 2000 (File name: hopkins1.htm)

• Comments of Martin Rosenberg , President & CEO, Illinois CPA Society, September 21, 2000 (File name: rosenbe1.htm)

• Comments of Robert Shenton, Dublin, Ohio, September 21, 2000 (File name: shenton1.htm)

• Comments of Jeff Heaphy, NHA, Dublin, Ohio, September 21, 2000 (File name: heaphy1.htm)

• Comments of 15 Individuals Received 09/21/2000, Batch 01, (File name: 0921b01.htm)

• Comments of Timothy M. O'Brien, CPA, Denver, Colo., September 21, 2000 (File name: obrien1.htm)

• Comments of Peter C. Clapman, Senior Vice President and Chief Counsel, Investments, TIAA-CREF, September 21, 2000 (File name: clapman1.htm)

• Comments of Rodney L. Stoller, et al., CPA, President, Ohio Society of CPAs, September 21, 2000 (File name: stoller1.htm)

• Comments of Bill Major, September 21, 2000 (File name: major1.txt)

• Comments of Tricia Cloke, CPA, September 21, 2000 (File name: cloke1.htm)

• Comments of Thomas P. Fee, Jr., CPA, et al., Haefele, Flanagan and Co., P.C., September 21, 2000 (File name: fee1.htm)

• Comments of Richard L. Stinger, Managing Partner, Nichols, Rise and Co., LLP, September 21, 2000 (File name: stinger1.htm)

• Comments of Mary Lou Pier, CPA, Pier and Associates, Chicago, Ill., September 21, 2000 (File name: pier1.htm)

• Comments of Ellis M. Dunkum, CPA, Chairman, Virginia Board of Accountancy, September 21, 2000 (File name: dunkum1.htm)

• Comments of Prem Sikka, Professor of Accounting, University of Essex, Department of Accounting, Colchester, Essex, United Kingdom, September 21, 2000 (File name: sikka1a.htm) (Attachments: (File name: sikka1b.htm), (File name: sikka1c.htm), (File name: sikka1d.htm))

• Comments of Henry Befeler, CFO, September 21, 2000 (File name: befeler1.htm)

• Comments of Raymond G. Brune, CPA, Ballwin, Mo., September 21, 2000 (File name: brune1.htm)

• Comments of Tsuguoki Fujinuma, President, International Federation of Accountants, New York, N.Y., September 21, 2000 (File name: fujinum1.htm)

• Comments of Perry M. Henderson, CPA, Redlands, Calif., September 21, 2000 (File name: henders1.txt)

• Comments of Richard D. Layton, CPA, CFE, September 21, 2000 (File name: layton1.txt)

• Comments of Louis W. Sanford, CPA, Vice President-Finance and Corporate Controller, The Dow Hotel Company, Inc., September 21, 2000 (File name: sanford1.htm)

• Comments of Perry M. Schroeder, CPA, September 21, 2000 (File name: schroed1.txt)

• Comments of Dwain Tataryn, Mueller & Co., LLP, Elgin, Ill., September 21, 2000 (File name: tataryn1.htm)

• Comments of Harvey Gaffen, Managing Partner, Altschuler, Melvoin and Glasser LLP, September 21, 2000 (File name: gaffen1.htm)

• Comments of Walpert & Wolpoff, LLP, September 20, 2000 (File name: walpert.htm)

• Comments of Alan J. Bambeck, CPA, Bambeck & Associates PLL, Newcomertown, Ohio, September 20, 2000 (File name: bambeck1.htm)

• Comments of Jere R. Francis, University of Missouri-Columbia, Columbia, Mo., September 20, 2000 (File name: francis1.htm)

• Comments of 22 individuals received using the attached Form Letter B (File name: s71300b2.htm)

• Comments of 193 individuals received using the attached Form Letter A (File name: s71300b1.htm)

• Comments of 8 Individuals Received 09/20/2000, Batch 01, (File name: 0920b01.htm)

• Comments of Michael A. Aversa, CPA, September 20, 2000 (File name: aversa1.htm)

• Comments of Brian Jurasek, CPA, Managing Principal, Willis and Jurasek, September 20, 2000 (File name: jurasek1.txt)

• Comments of Val John Christensen, Executive Vice President and General Counsel, Franklin Covey Co., September 20, 2000 (File name: christe1.htm)

• Comments of Bob Wessels, Holland Van Gijzen Advocaten en Notarissen, Amsterdam, Holland, September 20, 2000 (File name: wessels1.htm)

• Comments of Dwight E. Reece, CPA, September 20, 2000 (File name: reece1.htm)

• Comments of Robert S. Moore, Dublin, Ohio, September 20, 2000 (File name: moore1.htm)

• Comments of Mike Harris, Chairman and CEO, Jefferson Wells, September 20, 2000 (File name: harris1.txt with attachment: File name: harris1.htm)

• Comments of Dave Borne, Latta, Harris, Hanon & Penningroth LLP, Tipton, Iowa, September 20, 2000 (File name: borne1.htm)

• Comments of John Burns, Latta, Harris, Hanon & Penningroth LLP, Tipton, Iowa, September 20, 2000 (File name: burns1.htm)

• Comments of Sara Dickson, Latta, Harris, Hanon & Penningroth LLP, Tipton, Iowa, September 20, 2000 (File name: dickso1.htm)

• Comments of David Gerard, Latta, Harris, Hanon & Penningroth LLP, Tipton, Iowa, September 20, 2000 (File name: gerard1.htm)

• Comments of Larry Hanon, Latta, Harris, Hanon & Penningroth LLP, Tipton, Iowa, September 20, 2000 (File name: hanon1.htm)

• Comments of Steve Harris, Latta, Harris, Hanon & Penningroth LLP, Tipton, Iowa, September 20, 2000 (File name: harris2.htm)

• Comments of Jim Jorgensen, CPA, Latta, Harris, Hanon & Penningroth LLP, Tipton, Iowa, September 20, 2000 (File name: jorgens1.htm)

• Comments of Thomas J. Lantz Sr., CPA, President and J. Thomas Hood III, CPA, Executive Director, Maryland Association of Certified Public Accountants, September 20, 2000 (File name: lantz1.htm)

• Comments of Edwin R. Lins, Latta, Harris, Hanon & Penningroth LLP, Tipton, Iowa, September 20, 2000 (File name: lins1.htm)

• Comments of Mike Van Osdol, Latta, Harris, Hanon & Penningroth LLP, Tipton, Iowa, September 20, 2000 (File name: osdol1.htm)

• Comments of Mark Penningroth, Latta, Harris, Hanon & Penningroth LLP, Tipton, Iowa, September 20, 2000 (File name: penning1.htm)

• Comments of Michael Pierce, CPA, CFE, Altschuler, Melvoin & Glasser, LLP, September 20, 2000 (File name: pierce1.htm)

• Comments of Shiela Spickermann, Latta, Harris, Hanon & Penningroth LLP, Tipton, Iowa, September 20, 2000 (File name: spicker1.htm)

• Comments of Melody Starr, CPA, Latta, Harris, Hanon & Penningroth LLP, Tipton, Iowa, September 20, 2000 (File name: starr1.htm)

• Comments of Dirk Ahlbeck, Ahlbeck & Company, Des Plaines, Ill., September 20, 2000 (File name: ahlbeck2.txt)

• Comments of Tom Ahlbeck, Ahlbeck & Company, Des Plaines, Ill., September 20, 2000 (File name: ahlbeck1.txt)

• Comments of Carrie Birkhofer, President and CEO, Bay Federal Credit Union, Capitola, Calif., September 20, 2000 (File name: birkhof1.txt)

• Comments of Robert L. Gundrum, Brookfield, Wisc., September 20, 2000 (File name: gundrum1.htm)

• Comments of Terence Hayden, Chicago, Ill., September 20, 2000 (File name: hayden1.txt)

• Comments of Dawn Wride, September 20, 2000 (File name: wride1.txt)

• Comments of Karen Watts Kilduff, CPA, Novartis Crop Protection Inc., September 20, 2000 (File name: kilduff1.txt)

• Comments of Judy Krusinger, September 20, 2000 (File name: krusing1.txt)

• Comments of Sharon Mackey, September 20, 2000 (File name: mackey1.txt)

• Comments of Patrick M. Montgomery, Vice President-Finance, ULLICO, Chair-AFP Goverment Relations Committee and James R. Haddad, Vice President, Cadence Design Systems, Inc., Chair-AFP Financial Accounting and Investor Relations Task Force on behalf of Association for Professionals (AFP), September 20, 2000 (File name: montgom1.htm)

• Comments of David W. Roberts, CPA, September 20, 2000 (File name: roberts1.txt)

• Comments of John J. Stolte, September 20, 2000 (File name: stolte1.txt)

• Comments of Amy J. Sullivan, CPA, September 20, 2000 (File name: sulliva1.txt)

• Comments of Tanya W. Taylor, Tax Consultant, Ryan & Company, El Paso, Tex., September 20, 2000 (File name: taylor3.txt)

• Comments of Richard Taylor, Faucett, Taylor & Associates, PC, September 20, 2000 (File name: taylor4.txt)

• Comments of Ronald R. King, Olin School of Business, Washington University, September 19, 2000 (File name: king1a.htm)

• Comments of David E. Thwaits, CPA, September 19, 2000 (File name: thwaits1.txt)

• Comments of Richard N. Pahre, September 19, 2000 (File name: pahre1.txt)

• Comments of Jesse W. McDougal, CPA, September 19, 2000 (File name: mcdouga1.txt)

• Comments of Michael Maher, September 19, 2000 (File name: maher1.txt)

• Comments of Horst Kaminski, Executive Director, German Institut der Wirtschaftsprüfer (Institute of Certified Public Accountants), September 19, 2000 (File name: kamins1.htm)

• Comments of Jeffrey C. Van Maannen, CPA, September 19, 2000 (File name: vanmaan1.txt)

• Comments of Todd Hoff, September 19, 2000 (File name: hoff1.txt)

• Comments of Gaylen R. Hansen, Oately, Bystrom & Hansen, Greenwood Village, CO, September 19, 2000 (File name: hansen2.htm)

• Comments of Garland Boyd, September 19, 2000 (File name: boyd2.txt)

• Comments of David G. McIntee, CPA, Kinnelon, N.J., September 19, 2000 (File name: mcintee1.htm)

• Comments of Charles P. Fredrick, President, The Columbia Society of Certified Public Accountants, September 19, 2000 (File name: fredric1.htm)

• Comments of Adele Brady Bolson, CPA, Bellevue, Wash., September 19, 2000 (File name: bolson1.txt)

• Comments of Wendy Burnett, CPA, El Dorado, KS, September 19, 2000 (File name: burnett1.txt)

• Comments of D. J. Carter, CPA, September 19, 2000 (File name: carter1.txt)

• Comments of Thomas E. Copley, CEO, Galusha, Higgins and Galusha, September 19, 2000 (File name: copley1.htm)

• Comments of Jack R. Cotton, CPA, CEO, Suby, Von Haden & Associates, S.C., September 19, 2000 (File name: cotton1.txt)

• Comments of Hugh F. Davis, CPA, Russellville, AR, September 19, 2000 (File name: davis3.txt)

• Comments of Susan Fellows, September 19, 2000 (File name: fellows1.txt)

• Comments of Neil S. Fisher, Chairman of the Board, Anthony J. Sejba, Secretary, David M. Cooper, Treasurer, and James F. Flynn, President, CPA Associates International Inc., Rutherford, N.J., September 19, 2000 (File name: fisher1.htm)

• Comments of Thomas M. Gilbert, CPA, Gilbert Accountancy Corporation, September 19, 2000 (File name: gilbert1.txt)

• Comments of Robert L. Green, CPA, CVA, CFE, President, ValueNetex, Business Valuation Technology, Salt Lake City, Utah, September 19, 2000 (File name: green2.txt)

• Comments of C. Michael Wade, CPA, September 19, 2000 (File name: wade1.txt)

• Comments of Michael S. White, September 19, 2000 (File name: white2.txt)

• Comments of Gary M. Whitsell, CPA, September 19, 2000 (File name: whitsel1.txt)

• Comments of Christopher J. Rieke, CPA, September 19, 2000 (File name: rieke1.txt)

• Comments of Gary Schlappe, CPA, Garden City, KS, September 19, 2000 (File name: schlapp1.txt)

• Comments of Christopher G. Schmidt, Partner, Moss Adams LLP, September 19, 2000 (File name: schmidt1.txt)

• Comments of Larry Sophian, September 19, 2000 (File name: sophian1.txt)

• Comments of Stanley J. Sterk, CPA, Grand Rapids, Mich., September 19, 2000 (File name: sterk1.txt)

• Comments of Michael E. Kolesar, CPA, September 18, 2000 (File name: kolesar1.htm)

• Comments of Rosie Battle, CPA, Jefferson Wells International, September 18, 2000 (File name: battle1.htm)

• Comments of James J. Bartoszek, Franklin, Wisc., September 18, 2000 (File name: bartosz1.htm)

• Comments of Bruce Toplek, CPA, CIA, Dallas, Tex., September 18, 2000 (File name: toplek1.htm)

• Comments of J. Mark Ripkey, September 18, 2000 (File name: ripkey1.txt)

• Comments of Peter Palmer, Swenson Advisers LLP, September 18, 2000 (File name: palmer1.htm)

• Comments of Donald B. Mercer, September 18, 2000 (File name: mercer1.txt)

• Comments of John McHenry, September 18, 2000 (File name: mchenry1.txt)

• Comments of Larry D. Letterman, September 18, 2000 (File name: letterm1.txt)

• Comments of Chris Kulikowski, September 18, 2000 (File name: kulikow1.txt)

• Comments of Robert Willey, CPA, Oxford, Mich., September 18, 2000 (File name: willey1.txt)

• Comments of David W. White, CPA, Manager, Thomas W. Hill & Associates, Decatur, Ill., September 18, 2000 (File name: white1.txt)

• Comments of Monte F. Weirman, CPA, September 18, 2000 (File name: weirman1.txt)

• Comments of Eric P. Wallace, CPA, September 18, 2000 (File name: wallace2.txt)

• Comments of Leslie P. Vitale, CPA, MST, Vice President, Vitale Caturano & Company, PC, Boston, Mass., September 18, 2000 (File name: vitale1.txt)

• Comments of Marcus Y. Holland, CPA, Senior Vice President/Finance, 1st National Bank & Trust, September 18, 2000 (File name: holland1.htm)

• Comments of Charles E. Hoke, CPA, Homosassa, Fla., September 18, 2000 (File name: hoke1.txt)

• Comments of Alan H. Goodman, Omaha, Neb., September 18, 2000 (File name: goodman1.txt)

• Comments of Kris G. Dunning, September 18, 2000 (File name: dunning1.txt)

• Comments of Cathy Davis, September 18, 2000 (File name: davis2.htm)

• Comments of Adam Cegielski, September 18, 2000 (File name: cegiels1.txt)

• Comments of Timothy J. Cain, CPA, Farmington Hills, Mich., September 18, 2000 (File name: cain1.txt)

• Comments of Beth Boyd, CPA, September 18, 2000 (File name: boyd1.txt)

• Comments of Bea L. Nahon, CPA, President, Washington Society of Certified Public Accountants, September 18, 2000 (File name: nahon1.htm)

• Comments of Al Anderson, Swenson Advisors LLP, September 18, 2000 (File name: anderso1.htm)

• Comments of Roger Barker, September 18, 2000. (File name: barker1.txt)

• Comments of Ruth A. Bartlett, September 18, 2000 (File name: bartlet1.htm)

• Comments of Jim Geary, CFO, September 18, 2000 (File name: geary1.txt)

• Comments of James B. Gentry, CPA, September 18, 2000 (File name: gentry1.txt)

• Comments of Scott Harris, September 18, 2000 (File name: harris3.txt)

• Comments of Donald S. Hawley, CPA, Raleigh, N.C., September 18, 2000 (File name: hawley1.txt)

• Comments of Russell F. Morrison, Round Rock, Tex., September 18, 2000 (File name: morriso1.txt)

• Comments of Thomas Newman, Baker, Newman & Noyes, September 18, 2000 (File name: newman1.txt)

• Comments of Lewis H. Orsi, Moss Adams LLP, Vancouver, Wash., September 18, 2000 (File name: orsi1.txt)

• Comments of Norman R. Pendell, September 18, 2000 (File name: pendell1.txt)

• Comments of Robert E. Ryker, September 18, 2000 (File name: ryker1.txt)

• Comments of Philip W. Hutchings, CPA, Hutchings & Hutchings, Durham, N.C., September 18, 2000 (File name: hutchin1.txt)

• Comments of Bruce Committe, Doctor of Philosophy, CPA, Pensacola, Fla., September 17, 2000 (File name: committ1.htm)

• Comments of Paul Braun, September 17, 2000 (File name: braun1.txt)

• Comments of D. J. Hannan, September 17, 2000 (File name: hannan1.txt)

• Comments of Christopher Cole, September 17, 2000 (File name: cole1.txt)

• Comments of Michael Hartwig, September 17, 2000 (File name: hartwig1.txt)

• Comments of Ludella Lewis, CPA, September 17, 2000 (File name: lewis2.txt)

• Comments of Annette Tripp, September 17, 2000 (File name: tripp1.txt)

• Comments of Mark R. Kenter, September 16, 2000 (File name: kenter1.txt)

• Comments of Gladys Hyatt, September 16, 2000 (File name: hyatt1.txt)

• Comments of William J. Blanchet, MST, CPA, Vineland, N.J., September 16, 2000 (File name: blanche1.txt)

• Comments of Mark Etrheim, Onalaska, Wisc., September 16, 2000 (File name: etrheim1.txt)

• Comments of Joe Heffernan, September 16, 2000 (File name: heffern1.txt)

• Comments of W. Masuda, San Diego, Calif., September 16, 2000 (File name: masuda1.txt)

• Comments of Steve Silva, September 16, 2000 (File name: silva1.htm)

• Comments of Mark West, CPA, September 16, 2000 (File name: west2.txt)

• Comments of Devene Ashord, September 15, 2000 (File name: ashford1.txt)

• Comments of David Engel, September 15, 2000 (File name: engel1.txt)

• Comments of Eddie Goodall, September 15, 2000 (File name: goodall1.txt)

• Comments of Sharon D. Mauldin, CPA, September 15, 2000 (File name: mauldin1.htm)

• Comments of Christine McAndrew, CPA, September 15, 2000 (File name: mcandre1.txt)

• Comments of Jerry Rutherford, September 15, 2000 (File name: rutherf2.txt)

• Comments of S. Scott Seamands, Linquist, Von Husen & Joyce, September 15, 2000 (File name: seamand1.htm)

• Comments of Linda Sharp, CPA, Kill Devil Hill, N.C., September 15, 2000 (File name: sharp1.txt)

• Comments of Brent Wood, CPA, Lebanon, Ill., September 14, 2000 (File name: wood1.txt)

• Comments of Carole King Yoho, September 14, 2000 (File name: yoho1.txt)

• Comments of Kara A. Williams, September 14, 2000 (File name: william1.txt)

• Comments of Frank W. Seaton, Jr., September 14, 2000 (File name: seaton1.htm)

• Comments of Frank Moore, September 14, 2000 (File name: moore2.txt)

• Comments of Doug Nisley, September 14, 2000 (File name: nisley1.txt)

• Comments of Michael J. Morgan, CPA, AICPA Professional Teaching Faculty, September 14, 2000 (File name: morgan1.txt)

• Comments of Michael Lynch, September 14, 2000 (File name: lynch1.txt)

• Comments of Harley Kukuk, Burnsville, Minn., September 14, 2000 (File name: kukuk1.txt)

• Comments of Karen Kosoy, September 14, 2000 (File name: kosoy1.txt)

• Comments of David H Brown MD, Raleigh N.C., September 14, 2000 (File name: brown2.txt)

• Comments of Bernard G. Buerger, CPA, September 14, 2000 (File name: buerger1.txt)

• Comments of Jodie L. Cushing, September 14, 2000 (File name: cushing1.txt)

• Comments of Kristin Bayless, Portland, Oreg., September 14, 2000 (File name: bayless1.txt)

• Comments of Barbara A. Lewis, Shareholder in charge of Audit, Atkinson and Co., Ltd., September 14, 2000 (File name: lewis1.htm)

• Comments of Edward J. Gabrielse, September 14, 2000 (File name: gabriel1.txt)

• Comments of Larry Garrett, CPA, September 14, 2000 (File name: garrett1.txt)

• Comments of Lance Robbins, CPA, September 14, 2000 (File name: robbins1.txt)

• Comments of Edward Summers, PhD, CPA, Thomas Professor of Accounting, McCombs School of Business, The University of Texas at Austin, September 14, 2000 (File name: summers1.htm)

• Comments of Melinda Way, September 14, 2000 (File name: way1.txt)

• Comments of Janice Smith, Knoxville, Tenn., September 14, 2000 (File name: smith3.txt)

• Comments of James F. Donald, September 13, 2000 (File name: donald1.htm)

• Comments of Charles E. Harper, Jr., CPA, September 13, 2000 (File name: harper1.htm)

• Comments of Jeffery A. Irwin, McCartney & Co., Okemos, Mich., September 13, 2000 (File name: irwin1.htm)

• Comments of Jennifer Hillman, Hood & Strong LLP, San Francisco, Calif., September 13, 2000 (File name: hillman1.htm)

• Comments of 27 Individuals Received 09/13/2000, Batch 01, (File name: 0913b01.htm)

• Comments of Edward O'Neill, CPA, Saint Louis, MO, September 13, 2000 (File name: oneill1.htm)

• Comments of Anthony P. Frabotta, Chairman, Follmer Rudzewicz Advisers, Inc., Southfield, Mich., September 12, 2000 (File name: frabott1.htm)

• Comments of Gerald T. Reilly, Certified Public Accountants, Inc. and Thomas J.O. Connor, TJO/sg Vice President, September 12, 2000 (File name: reilly1.htm)

• Comments of 31 Individuals Received 09/12/2000, Batch 01, (File name: 0912b01.htm)

• Comments of Walter C. Towle, Johnson County, Kansas, September 11, 2000 (File name: towle1.txt)

• Comments of 50 Individuals Received 09/11/2000, Batch 02, (File name: 0911b02s.htm)

• Comments of 18 Individuals Received 09/11/2000, Batch 01, (File name: 0911b01s.htm)

• Comments of 21 Individuals Received 09/11/2000, Batch 01, (File name: 0911b01.htm)

• Comments of 17 Individuals Received 09/10/2000, Batch 01, (File name: 0910b01s.htm)

• Comments of 23 Individuals Received 09/10/2000, Batch 01, (File name: 0910b01.htm)

• Comments of Ronald Riggins, Hamilton, Ohio, September 10, 2000 (File name: riggins1.htm)

• Comments of 18 Individuals Received 09/09/2000, Batch 01, (File name: 0909b01s.htm)

• Comments of 21 Individuals Received 09/09/2000, Batch 02, (File name: 0909b02.htm)

• Comments of 50 Individuals Received 09/09/2000, Batch 01, (File name: 0909b01.htm)

• Comments of Jim Mabry, September 9, 2000 (File name: mabry1.txt)

• Comments of 44 Individuals Received 09/08/2000, Batch 01, (File name: 0908b01s.htm)

• Comments of 16 Individuals Received 09/08/2000, Batch 02, (File name: 0908b02.htm)

• Comments of 40 Individuals Received 09/08/2000, Batch 01, (File name: 0908b01.htm)

• Comments of Douglas E. Black, Carterville, Ga., September 8, 2000 (File name: black1.txt)

• Comments of John Hewson, September 8, 2000 (File name: hewson1.txt)

• Comments of Roy Van Brunt, Director, Ten Eyck Associates, Washington, D.C., September 8, 2000 (File name: brunt1.htm)

• Comments of Jeff Evarts, September 8, 2000 (File name: evarts1.txt)

• Comments of George N. Payne, September 8, 2000 (File name: payne1.htm)

• Comments of Victor Pei, September 8, 2000 (File name: pei1.txt)

• Comments of J. Frechete, September 8, 2000 (File name: frechet1.txt)

• Comments of Edward C. Drosdick, September 8, 2000 (File name: drosdic1.txt)

• Comments of Milan C. Schmiesing, CPA, September 8, 2000 (File name: schmies1.txt)

• Comments of Alison Schoening, September 8, 2000 (File name: schoeni1.txt)

• Comments of Julia C. Lackey, CPA, Moss Adams LLP, Seattle, Wash., September 8, 2000 (File name: lackey1.txt)

• Comments of Harry Phillips, CPA, Moss Adams LLP, Tacoma, Wash., September 8, 2000 (File name: phillip1.txt)

• Comments of Ernst & Young UK, September 7, 2000 (File name: ernsty1.htm)

• Comments of Michael P. McGinley, CPA, September 7, 2000 (File name: mcginle1.txt)

• Comments of B. Brian Cartwright, CPA, September 7, 2000 (File name: cartwri1.htm)

• Comments of Michael McNichols, CPA, McGowen, Hurst, Clark & Smith PC, Des Moines, IA, September 7, 2000 (File name: mcnicho1.txt)

• Comments of W. Val Robins, September 7, 2000 (File name: robins1.txt)

• Comments of Howard Cohen, CPA, Amper, Politziner & Mattia PA, September 6, 2000 (File name: cohen1.htm)

• Comments of Denzil Y. Causey, Jr., DBA, JD, CPA, September 6, 2000 (File name: causey1.txt)

• Comments of Valerie S. Bolin, September 6, 2000 (File name: bolin1.txt)

• Comments of Arelene Koenig, CPA, September 6, 2000 (File name: koenig1.txt)

• Comments of Frank Kaufman, CPA, September 6, 2000 (File name: kaufman1.txt)

• Comments of Russ Wilson, September 6, 2000 (File name: wilson1.txt)

• Comments of Michelle E. Kohlbush, Moss Adams LLP, Belleview, Wash., September 6, 2000 (File name: kohlbus1.txt)

• Comments of Gregg D. Jordshaugen, Moss Adams LLP, Belleview, Wash., September 6, 2000 (File name: jordsha1.txt)

• Comments of Kevin S. Holder, CPA, September 6, 2000 (File name: holder1.htm)

• Comments of Mark C. Tibergien, Principal, Moss Adams LLP, Seattle, Wash., September 6, 2000 (File name: tibergi1.txt)

• Comments of Leon J. Level, Vice President, CFO and Director, Computer Science Corp., Segundo, Calif., September 6, 2000 (File name: level1.htm)

• Comments of Robert Bunting, September 6, 2000 (File name: bunting1.txt)

• Comments of David A. Duryee, Principle, Moss Adams LLP, Seattle, Wash., September 6, 2000 (File name: duryee1.txt)

• Comments of Robert J. Giblichman, CPA, Warady & Davis, LLP, Deerfield, Ill., September 6, 2000 (File name: giblich1.txt)

• Comments of Caroline Rook, September 5, 2000 (File name: rook1.txt)

• Comments of Corinne Pleger, CPA, September 5, 2000 (File name: pleger1.htm)

• Comments of Robert Thimjon, Treasurer and Chief Financial Officer, The Ramkota Companies Inc., September 5, 2000 (File name: thimjon1.htm)

• Comments of Bradley Plummer, Willingham Associates Inc. Cincinnati, Ohio, September 5, 2000 (File name: plummer1.txt)

• Comments of Kathy Krawczyk, Associate Professor, and J. Gregory Jenkins, Assistant Professor, Department of Accounting, North Carolina State University, Raleigh, N.C., September 5, 2000 (File name: krawczy1.htm)

• Comments of Weslee Anne Klein, CPA, Salt Lake City, Utah, September 5, 2000 (File name: klein1.htm)

• Comments of Abe Carnow, CPA, September 2, 2000 (File name: carnow1.txt)

• Comments of Barbara Franko, CPA, September 1, 2000 (File name: franko1.txt)

• Comments of Sherman L. Rosenfield, CPA, Miami, Fla., September 1, 2000 (File name: rosenfi1.txt)

• Comments of Allen R. Wilhoit, CPA, Knoxville, Tenn., September 1, 2000 (File name: wilhoit1.txt)

• Comments of Kirby Kennedy, September 1, 2000 (File name: kennedy1.txt)

• Comments of Sara Adams, CPA and Robert Adams Jr., CPA, August 31, 2000 (File name: adams1.txt)

• Comments of Duane R. Thompson, Director of Government Relations, FPA Government Relations Office, August 31, 2000 (File name: thompso1.htm)

• Comments of Bill H. Finestone, August 31, 2000 (File name: finesto1.txt)

• Comments of John Jeffords, Hood & Strong LLP, August 30, 2000 (File name: jefford1.htm)

• Comments of James Scanlon, CPA, August 30, 2000 (File name: scanlon1.txt)

• Comments of Terry Deeley, August 30, 2000 (File name: deeley1.txt)

• Comments of Dana Scott Beane, CPA, August 30, 2000 (File name: beane1.htm)

• Comments of Mark R. McNamee, August 30, 2000 (File name: mcnamee1.txt)

• Comments of Harry W. Pritchard, August 30, 2000 (File name: pritcha1.txt)

• Comments of Jack Quinn, August 30, 2000 (File name: quinn1.txt)

• Comments of Doug Johnson, CPA, August 30, 2000 (File name: johnson1.txt)

• Comments of Stephen R. Mueller, CPA, Waddington, N.Y., August 29, 2000 (File name: mueller1.txt)

• Comments of Kenneth Everhard, CPA, McAllen, Tex., August 29, 2000 (File name: everhar1.txt)

• Comments of Nancy F. Tomanelli, CPA, Diamant, Katz, Kahn & Company LLP, Rochelle Park, N.J., August 29, 2000 (File name: tomanel1.txt)

• Comments of Kenneth Cerini, CPA, CFP, Partner, Cerini & Associates, LLP, August 29, 2000 (File name: cerini1.htm)

• Comments of Thomas O. Willingham, Cincinnati, Ohio, August 29, 2000 (File name: willing1.txt)

• Comments of Elaine Herricks, CPA, Granbury, Tex., August 29, 2000 (File name: herrick1.txt)

• Comments of Dick Fohn, CPA, August 29, 2000 (File name: fohn1.txt)

• Comments of Robert O. Beck III, CPA, Charlotte, N.C., August 28, 2000 (File name: beck1.txt)

• Comments of John Trapani, CPA, Thousand Oaks, Calif., August 28, 2000 (File name: trapan1a.htm)

• Comments of Luke Krieger, Houston, Tex., August 27, 2000 (File name: krieger1.txt)

• Comments of G. Brint Ryan, Managing Principal, Ryan & Company, Dallas, Tex., August 26, 2000 (File name: ryan1.txt)

• Comments of Fred Gale, August 26, 2000 (File name: gale1.txt)

• Comments of Roger Corless, CPA, August 26, 2000 (File name: corless1.txt)

• Comments of Jerry W. Plant, CFA, CPA, August 26, 2000 (File name: plant1.txt)

• Comments of W. Steve Albrecht, Professor and Associate Dean, Marriott School of Management, Brigham Young University, August 25, 2000 (File name: albrec1.htm)

• Comments of Steven Y.C. Kang, CPA, August 25, 2000 (File name: kang1.htm)

• Comments of Douglas L. Rex, CPA, August 25, 2000 (File name: rex1.txt)

• Comments of Darold D. Rath, Eide Bailly LLP, August 25, 2000 (File name: rath1.htm)

• Comments of Bob McCabe, Chicago, Ill., August 25, 2000 (File name: mccabe1.txt)

• Comments of Arthur J. Radin, Radin, Glass & Co., LLP, August 24, 2000 (File name: radin1.htm)

• Comments of Cara Heller, CPA, Financial Reporting Manager, Wheeler Machinery Company and Downtown Chapter President of Utah Association of CPA's (2000-2001), August 24, 2000 (File name: heller1.htm)

• Comments of Jeffrey Werner, CFO, Antrim Design Systems Inc., August 24, 2000 (File name: werner1.txt)

• Comments of Ray A. Bechtold, CPA, August 24, 2000 (File name: bechtol1.txt)

• Comments of Jeffrey Maxwell, August 24, 2000 (File name: maxwell1.txt)

• Comments of Peter Pfister, August 24, 2000 (File name: pfister1.txt)

• Comments of William R. Brown, CPA, August 24, 2000 (File name: brown1.txt)

• Comments of D. Leon Taylor, CPA, August 24, 2000 (File name: taylor2.txt)

• Comments of Michael J. Halloran, former CFO of Wallace Copmuter Services, Inc., August 23, 2000 (File name: hallora1.htm)

• Comments of Jeffrey Picker, August 23, 2000 (File name: picker1.txt)

• Comments of William Kraut, August 23, 2000 (File name: kraut1.htm)

• Comments of David Amend, Executive Vice President, WorkPlaceUSA, August 23, 2000 (File name: amend1.txt)

• Comments of Wayne Witzig, Phoenix, Ariz., August 23, 2000 (File name: witzig1.txt)

• Comments of Jeanette Warren, August 23, 2000 (File name: warren1.txt)

• Comments of Hua Son, August 23, 2000 (File name: son1.txt)

• Comments of Jeff Green, August 22, 2000 (File name: green1.txt)

• Comments of Neal West, August 22, 2000 (File name: west1.txt)

• Comments of E. Peter Krier, CPA, Moss Adams LLP, Yakima, Wash., August 22, 2000 (File name: krier1.txt)

• Comments of Paul S. Farkas, August 22, 2000 (File name: farkas1.txt)

• Comments of Thomas P. Pachl, CPA, Auroro, Colo., August 22, 2000 (File name: pach11.txt)

• Comments of Paul Onerheim, August 22, 2000 (File name: onerhei1.txt)

• Comments of Don H. Hansen, Everett, Wash., August 22, 2000 (File name: hansen1.txt)

• Comments of Tom Stevenson, Moss Adams LLP, August 22, 2000 (File name: stevens1.txt)

• Comments of Robert L. Bunting, August 22, 2000 (File name: bunting1.txt)

• Comments of Carson L. Eddy, CPA, Managing Partner, Cuthill and Eddy LLP, August 22, 2000 (File name: eddy1.htm)

• Comments of William V. Allen, Jr., CPA, August 22, 2000 (File name: allen1.txt)

• Comments of David A. Storhaug, Bismark, N.D., August 21, 2000 (File name: storhau1.txt)

• Comments of Scott P. Kalmanek, CPA, August 21, 2000 (File name: kalmane1.htm)

• Comments of Steven E. Stensrud, August 21, 2000 (File name: stensru1.txt)

• Comments of Carrie A. Roache Nipe, CPA, August 21, 2000 (File name: nipe1.txt)

• Comments of Richard Marksberry, August 21, 2000 (File name: marksbe1.txt)

• Comments of Malcolm Taylor, August 21, 2000 (File name: taylor1.htm)

• Comments of Jeffrey J. Vaughn, August 21, 2000 (File name: vaughn1.txt)

• Comments of Elbery Glenn Fox, August 20, 2000 (File name: fox1.txt)

• Comments of David Evans, August 19, 2000 (File name: evans1.htm)

• Comments of Don Manning, August 18, 2000 (File name: manning1.txt)

• Comments of Larry Berkowitz, CPA, August 18, 2000 (File name: berkowi1.txt)

• Comments of Bradley Ridge, CPA, August 18, 2000 (File name: ridge1.htm)

• Comments of Charles Gojmerac, CPA, MBA, August 18, 2000 (File name: gojmera1.txt)

• Comments of Romeo Chicco, CPA, August 17, 2000 (File name: chicco1.txt)

• Comments of Thomas Edens, CPA, August 17, 2000 (File name: edens1.txt)

• Comments of Wanda A. Wallace, PhD, CPA, CMA, CIA, August 17, 2000 (File name: wallace1.txt)

• Comments of Hartwell H. Roper, CPA, August 17, 2000 (File name: roper1.txt)

• Comments of Richard Rhoden, Rhoden CPA Firm, Augusta, Ga., August 17, 2000 (File name: rhoden1.txt)

• Comments of David T. Orszulak, CISA, LaPorte, IN, August 17, 2000 (File name: orszula1.txt)

• Comments of J. Stephen Acord, CAP, August 17, 2000 (File name: acord1.txt)

• Comments of Robert W. Freeman, Sr., CPA, August 16, 2000 (File name: freeman1.txt)

• Comments of Timothy K. O'Connor, President, Inns of America, Carlsbad, Calif., August 16, 2000 (File name: oconnor1.txt)

• Comments of Alan B. Maughan, CPA, Kaysville, Utah, August 16, 2000 (File name: maughan1.htm)

• Comments of Teresa Panczuk, Dearborn, Mich., August 16, 2000 (File name: panczyk1.htm)

• Comments of John Cullum, CPA, August 16, 2000 (File name: cullum1.txt)

• Comments of Beth Sitton, CPA, Forest City, N.C., August 16, 2000 (File name: sitton1.htm)

• Comments of Hilarion V. Cann, CPA, Clarksburg, W.Va., August 16, 2000 (File name: cann1.txt)

• Comments of Robert Berryhill, Executive Vice President and Cashier, First National Bank of Bastrop, Bastrop, Tex., August 15, 2000 (File name: berryhi1.txt)

• Comments of Gerald Bauman, CPA, August 15, 2000 (File name: bauman1.txt)

• Comments of Charles B. Postal, CPA, Director of Quality Control, Santos, Postal & Company, P.C., Rockville, Md., August 15, 2000 (File name: postal1.htm)

• Comments of Warren D. Miller, MBA, CPA-ABV, CMA, Beckmill Research, Lexington, VA, August 15, 2000 (File name: miller1.txt)

• Comments of J. Mullins, August 15, 2000 (File name: mullins1.txt)

• Comments of James B. Edge Jr., CAP-ABV, President, Cornerstone Financial Management Inc., August 15, 2000 (File name: edge1.txt)

• Comments of John Mitchell, CPA, Sparks, Nev., August 14, 2000 (File name: mitchel1.txt)

• Comments of Mike McDaniel, Des Moines, Iowa, August 14, 2000 (File name: mcdanie1.txt)

• Comments of Steve Moses, August 14, 2000 (File name: moses1.txt)

• Comments of Paul Mendelshon, Livingston, N.J., August 14, 2000 (File name: mendels1.txt)

• Comments of J. Britton Davis, August 14, 2000 (File name: davis1.txt)

• Comments of Randie Burrell, CPA, August 14, 2000 (File name: burrell1.txt)

• Comments of Lonnie H. Jones, Arlington, Tex., August 14, 2000 (File name: jones1.htm)

• Comments of Stephen G. Farrar, CPA, August 13, 2000 (File name: farrar1.txt)

• Comments of Edward J. Serra, CPA, Brewster, N.Y., August 11, 2000 (File name: serra1.txt)

• Comments of Casey C. Peterson, Casey Peterson & Associates, Inc., August 8, 2000 (File name: peterso1.txt)

• Comments of Chris Carosa, August 3, 2000 (File name: carosa1.txt)

• Comments of J. Engel, August 3, 2000 (File name: engel1.txt)

• Comments of Garth M. Tebay, CPA, CVA, Tebay Associates LLC, Maumee, Ohio, August 2, 2000 (File name: tebay1.txt)

• Comments of W. Thomas Brooks, July 31, 2000 (File name: brooks1.txt)

• Comments of David W. Underwood, CFO, Curries Company, Mason City, Iowa, July 31, 2000 (File name: underwo1.txt)

• Comments of John Lyon, Senior Vice President, Arthur Consulting Group, Inc. Westlake Village, Calif., July 24, 2000 (File name: lyon1.txt)

• Comments of Frank Bradley, Administrator, Ernst & Young LLP, New York, N.Y., July 20, 2000 (File name: bradley1.txt)

• Comments of Thomas Graves, Culver City, Calif., July 18, 2000. (File name: graves1.txt)

• Comments of Dave Roszak, Clive, Iowa, July 14, 2000. (File name: roszak1.txt)

• Comments of Sherman L. Rosenfield, CPA, P.A., July 12, 2000. (File name: rosenfi1.txt)

http://www.sec.gov/rules/proposed/s71300.shtml